Use of Technology in Tax Administrations 3: Implementing a Commercial-Off-The-Shelf (COTS) Tax System
Technical Notes and Manuals, March 14, 2017
Source details
- Canonical URL
- Use of Technology in Tax Administrations 3: Implementing a Commercial-Off-The-Shelf (COTS) Tax System
Other formats
Bibliographic details
- Authors: Margaret Cotton, Gregory Dark
- Published: March 14, 2017
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9781475583984.005
Scope and purpose
- Third of three technical notes addressing information technology (IT) themes and issues relevant to tax administrations.
- Focuses on implementation of a commercial-off-the-shelf (COTS) system in a developing country tax administration.
- Target audience: tax administrations that have no technology to manage core tax processes, or whose technology is limited and outdated.
- Notes concentrate on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).
Relation to the other notes in the series
- Note 1: Covers the use of IT in tax administrations and how to develop an information technology strategic plan (ITSP).
- Note 2: Addresses how to select a suitable information technology system for core tax administration functions.
- Note 3 (this note): Focuses on COTS implementation considerations, sequencing, and practical guidance for developing-country tax administrations.
Key content themes and emphasis
- Implementation considerations specific to commercial-off-the-shelf (COTS) tax systems.
- Practical guidance for developing-country tax administrations undertaking COTS implementation.
- Emphasis on core tax administration functions rather than ancillary business systems.
Access and formats
- Available on IMF eLibrary in multiple formats.
- Citation example provided in Chicago format: Margaret Cotton, and Gregory Dark. "Use of Technology in Tax Administrations 3: Implementing a Commercial-Off-The-Shelf (COTS) Tax System", Technical Notes and Manuals 2017, 003 (2017), accessed 9/19/2026, https://doi.org/10.5089/9781475583984.005
Technical Note: Use of Technology in Tax Administrations 3: Implementing a Commercial-Off-The-Shelf (COTS) Tax System — Margaret Cotton and Gregory Dark, March 14, 2017.